Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained...
Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal...
Commodity derivatives position limits adopt revised breach penalties, broad commodity criteria, and client open-position limits based on deliverable s...
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GST portal access now permits statutory appeals in Form GST APL-01 against nil demand orders where the disputed demand was deposited under protest. An appeal filed within the permitted period through this enabled facility is to be treated as regularly filed without objection. The portal change addresses access-to-justice barriers created when a nil demand status previously prevented appeal filing. Administrative instructions were to be considered to facilitate the same process for similarly situated taxpayers.
GST portal access now permits statutory appeals in Form GST APL-01 against nil demand orders where the disputed demand was deposited under protest. An appeal filed within the permitted period through this enabled facility is to be treated as regularly filed without objection. The portal change addresses access-to-justice barriers created when a nil demand status previously prevented appeal filing. Administrative instructions were to be considered to facilitate the same process for similarly situated taxpayers.
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